Bookkeeping device



May 14 1929. E. A. BAsKERvlLLE 1,713,163

BooKxEEPING bEvIcE Filed Jan. 3. 1925 4 sheets-sheet v1 Pmao cuY i HMB INTEREST DUE WITH CASH SULB PRorEPY Fm? N-TL Rum-vm CHUCK oNAccOuNT M555. BOUGHT Y CHECK Z L .gwen-142 EDWARD A BMM-'Hwa E fqld #HM May 14A 1929. E. A. BASKERVILLE- v3625,/ v/ 2 la. 176.3 4,

BOOKKEEPING DEVICE,

Filed Jan. 5. 1925 E4 sheets-sheet 2 bWARDBAs/fERI//A/.E

TToRA/EYS May 14, 1929.

E. A. BASKRVILLE BooKKEEPING DEVICE` Filed Jan. ,5. 1925 4 Sheets-Sheet 3 ffm/en t/oz* Fawn/PDA vfrfm//LLE l m W4 A May 14, 1929.

E. BASKERVILLE BOOKKEEPING DEVICE F'ledJan. 5. 1925 4 sheets-sheet 4 m/erzfozo EDWARD/Z Bmsm//LLE #d 'f1/M Cantv al( DEUDA L9 Patented May 14, 1929.,

UNITED STATES PATENT oFFiCE;

EDWARD A. BASKERVILLE," OF OMAiI-IA, llEil-MSKA.v

BOOKKEEPING DEVICE.

, appiication iiieiiiaauary'a, 1925.. sei-iai No. 373.

This invention relates to new and useful provide a bookkeeping device having an independently movable guide curtain arranged therein which is provided with pairs ot elongated apertures through which the debit and credit entries of each transaction must be recorded on a columnar journal sheet po- .sitioned therebelieath, after such entry has been properly classified by means of an in- .dex arranged on one side of the apparatus,

thereby eliminating the prevalent danger of upon the journal sheet. y

A further object is to provide such a device having an index finger or pointer operatively connected to the movable curtain thereof, so that when the curtain is actuated to selectively bring the index fingerv into registration witlifthe selected classification on the index, a pair of the elongated openings or slot-s in the curtain will appear through an opening in they top of the device so that the debit and credit entry of thev transaction may be made therethrough kin the proper columns on the journal sheet.

A further object is to provide a guide curtain adaptable for use in accurately lo-' eating on a columnar oui-nal, double entries such as the ldebit and credit ot a transaction,

and also having means whereby a profit and loss statement may readily and quickly be computed at any time with a minimum amount of labor. f.

The particular object of the invention therefore, is to provide an improved bookkeeping device of simple and inexpensive construction, bythe use of which an ineX- lperienced person of ordinary intelligence may quickly and accurately record on a journal sheet, the'debit and credit entries of each transaction', itfbeing understood that the device is particularly designed Afor 4use in connection with the well-known double entry system ofbookkeeping.

Other objects of the invention will `more fully appear from the following description and the accompanying drawings and willbe pointed out in the annexed claims.

In the drawings there has been disclosed a structure designed to carry out the objects of the invention but it is to be understood that the invention isnot confined to Vthe exact features shown as various changes may be inadewitliin the which follow. Y j

In the drawings: Figure l is a plan view of a bookkeeping register showing the invent-ion applied thereto; l f l Figure 2 is a cross-sectional viewV on the line 2 2 of Figure l, showing the preferred manner of arranging the guide curtain over the journal sheet;

scope of the claims Figure 3 yis a horizontal sec-tional view on vthe line 3 3 ot Figure 2, showing the arsome of the entries being inaccurately made rangement ofthe guide slots in the curtain through which theentries arev made on the journal sheet; f'

Figure 4C is an end elevation of the regis-k ter shown in Figure l; j

Figure 5 is an enlarged detailsectional View on thecline 5 5 of Figure 4 showing a method of securing the index finger to the` movable guide curtain, and also show-y ing how the indexL finger is preferably hinged so that it may readily be Vswung to the position shown in dotted lirios when the. vcover of the device is opened or raised;

Figure .6 1s an enlarged detail View -of a` portion of the journal sheet vwith the 'curtain arranged thereover; and

Figure 7 is an enlarged view of a portion guide of the journal sheet showing how` it is pref- 'erably ruled,'anda portion thereof divided into double columns to receive the debit and credit entries made thereonthro ugh the slots in the guide curtain. y

In the selected embodiment of the invention here shown for purposes of disclosure, there is illustrated a bookkeeping device for register preferably comprising a' metallick casing having the opposed side walls 1'1 and 12 andthe frontand rear walls 13 and 14,.

respectively, as shown in Figures l and 3,7

An important feature in this invention resides iii the novelmeans provided for locat# ingthe debit and credit entries on a journal sheet, such as f is vcommonly employed in what is known as the double entry system yso of bookkeeping. Such lneans preferably consists in the provision of a flexible guide ineinber or curtain l having a plurality of elongated apertures 1G provided therein which are arranged in pairs transversely of the curtain. This curtain is placed over the journal sheet 17 and the debit and credit entries are inade through the apertures i6 on the journal, the apertures fui'ictioning to accurately locate the entries in their respee tive columns. on the journal. l

In the forni of bookkeeping device shown in the accompanying drawings, the journal sheet 1T is preferably inounted upon pair of rolls 1S andV 19 mounted upon shaft 20 journaled in suitable bearings provided in the side walls of the easing. nIn preparing the device for use the journal sheet is preferably inounted upon the lower roll 19 and the free end thereof is Vthen passed upwardly over an inclined supporting plate 2l back to the roll 1S at the rear of the register, to which roll it is deinountably secured by suitable nieans notI shown. One end of eac-h shaft 2O preferably outwardly projects through the wall il of the casing, as shown in Figures l, and 3, and a hand grip or knob 22 is suitably secured to the end of each shaft whereby the rolls 18 and 19 may be conveniently rotated in either direction to change the position of the journal sheet on the supporting plate 2l. In the drawings, the journal sheet is shown as being in the forniof a long sheet, which, before being used, ris niounted on the roll 19 and is fed therefroi'n over the supporting plate 2l to the receiving roll 18 as hereinbcfore described. lf desired, however,'the journal sheet may be niade in the forni of an endless belt; that is, one end will be passed over the supporting plate 2l and around the two rolls and the two ends secured together so that when either of the hand grips 22 are rotated, the journal sheet will be operated as an endless belt. When thus used, the joint between the two ends will be opened when the journal sheet has been filled with the various entries, after which it may readily be reinoved frein the rolls and av new journal sheet substituted therefor. f The bearings in which the shaft is niounted are preferably of such construction as to frietionally preventthe trailing roll from overrunning when the position of the journal sheet is being shifted, thereby causing the portion of the journal between the rolls to be continuously held taut or under a slight tension.

As hereinbefore stated, and as particularly shown in Figures 2 and 8, the feature of this invention resides in the guide ineinber or `curtain einployed in` conjunction with the journal sheet to accurately locate the debit and credit entries upon a predetermined portion thereof. eferring jto Figure 2, it will be seen that the guide curtain 15 is pref crably mounted upon a pair of rolls 23 and 2iwhich are siniilarly niounted upon shafts 25 journaled'in the bearings provided in the side walls of the casing. These bearings are similarly adapted to prevent the shafts 25, and therefore the rolls 23 and 24 from over-running when the position of the guide nieniber is changed. llach of these shafts also has one end e outwardly projecting through the side wall ll of the easing to receive a hand grip or'lniob 2G by ineans of which the shafts 25 and therefore, the Vrolls 2l and 23, inay conveniently be rotated to shift the position of the curtain with respect to the journal sheet positioned'therebeneatlr rfi guide rod 2T is preferably provided adjacent the rear end of the casing to guide the curtain l5 over the receiving roll i8 upon which one wound.

ihe top o'i the casing is preferably closed by ineans of an inclined cover 28 pivotally connected by hinges 29 to Vthe upper horizontal wall 8l, provided adjacent the rear wall ist of the casing. ing 32 is preferably provided on one side of the cover through which a portion of the journal sheet inay be seen as shown in Figure l. rhrough this opening, each transaction will be inade on the journal she-et directly above the lower marginal edge 33 of the opening, as shown inthe abovefinen- Vtioned figure. rlhe rectangular opening 232 are preferably downwardly bent or inclined., as shown in Figure 2, so that when the cover is closed and in operative position, the marginal edges of the opening will be positioned compaia tively close to the upper surface of the journal sheet. An elongated opening or slot 3i .fis also provided in the cover and extends frein the opening traiisversely across the cover` as shown in Figure l. rlhrough the opening 34, the debit and credit entries are inode through the elongated apertures 1G 'upon lthe journal sheet, positioned therebeneath. The preferred forin of journal sheet employed in conjunction withl this nov l guide curtain is preferably ruled and divided into columns as shown in Figure 7. is here shown, the left hand margin of the sheet is preferably provided with a narrow space-'35 for the date of entry, and a rela tiveiy wider space 36 inwhich each transaction recorded. The balance of the sheet is j )referably divided into suitable double columns. which bear such headings or classifications as Casln'lccounts due us, Merchandise, interest and discounts, etc. A Loss and Gain column is preferably provided on the right hand side of thev journal sheet. The journal sheet is also provided with a transverse space 37 in which the sum total of the debite and credits, entered in each colend of the journal sheet is A rectangular open-V inarginal edges of the umn, may be recorded. A similar transverse space 38 is also preferably provided in Vwhich the resulting grand totals of all accounts may be extended, after a loss and gain statement has been computed, as will hereinafter be described.

The lneans provided for predetermining the particular pair of slots in the curtain to be used in entering a given transaction, preferably resides in the provision of a suitable index 39 which is preferably mounted on one side of the cover opposite the rectangular opening 82. An index finger or pointer 41 is pivotally mounted on an angular braek et 42 which is suitably secured to one edge of the curtain by such means as the rivets 43.

A spring member 44 is secured to the upright portion of the bracket 42 and rhas its flexible end bearing against the Yhub of the pointer 41, so as to frictionally retain the pointer in its adjusted positions, as indicated in full lines and dotted lines in Figure 5. The upper end of the spring member 44 also functions as a stop for'limitiug the down-.

ward movement of the pointer to prevent it y from contacting with the upper surfacek ofthe cover or index. (See Figure 1.)` An elongated aperture or slot 45 is .provided in the side wall 12 of the case to provide clearance for the bracket 42 when the curtain is actuated by manipulation of the hand grips 26. l

The pointer 41 Vis preferably pivotally mounted on the bracket 42 so that it may be upwardly swung to the dotted lline position in Figure 5 Whenthe cover 28 ofthe register is raised to gain access to the in terior of the device.

`When an entry is to, be made on the journal sheet, the description of the transaction will first be recorded on the left hand side of the journal through the opening 32 in the cover and above the lower marginal edge lthereof, such edge functioning as a guide for the operator in recording the transaction on the 4journal sheet. The operator will ythen determine by reference to the index under which classification on the index the amount of the transaction is to be recorded. After having determined the properclassification, which may readily be accomplished by anyone though unfamiliar with bookkeeping, the pointer 41 is moved to the vselected classification by means of the hand grips or knobs 26.y After-the pointer has thus been moved into registration with the selected classification, which is shown in Figure las being Purchased merchandise by eash,za pair of slots 1G will appear through the elongated opening v34 in the cover, and through these openings the amount Aof the transaction will be ymade onl the journal sheet thereby Vaccurately locating the amount of the debit and credits for such entry. .Forillustratiom it will be seen by referring to Figures 1 and 7 that the vlast transaction recorded on the left hand corded on the left hand side vof the journal sheet, as shown in Figure 1, the yindex finger 41 is moved to the uppermost heading on the index which, in this particular case, refers tov the n purchase of merchandise by cash. When the pointervhas thus been post tioned the slots 1G in the curtain, appearing through the elongated opening 34 of the cover, will be in alinement with the Cash and Merchandise columnsy on the journalv sheet, so that when the amount of the entryl has been made through the slots 16 upon the*V journal sheet they will be located in their proper columns as shown in Figure 7. Re-

ferring to this figure, it will be noted that the entry has been madeon the credit side of the Cash column and onthe debit side of the Merchandise column, thereby indicating that the amount of such transaction has been paid out and that merchandise equal to the amount paid out has been received. Thus it vwill be Vseen that as each transaction is made through the rectangular opening 34 Ain the cover on the journal sheetv therebeneath, it is only necessary for the opera! tor to determine on the index, the proper classification of the transaction, after which' the pointer 41 will be moved to the selected classification and the amount of such ytransaction be made through the slots appearing yentries on the journal sheet if vrthe index pointer 41 ismoved to the proper classifij tion resides in the novel means 'providedon the guide curtain 15 whereby a profit rand loss statement may readily and quickly be computed at any time with a minimum amount of labor,'and whereby such a state-V ment may readily and accurately vbe computed by one lilifamiliaiavitli'the art of bookkeeping. y Y

To compute va Lprofit and loss statement from any journal, whenr employing' the double-entry systemv ofv bookkeeping, it well-'known to those familiar with the art, thatonly certain amounts are utilized, such f amounts usually rbeing the totals of the debits and credits of each of the following columns, merchandise bought and sold, in-l terest andv discount, and the general expense column; After thedebits and credits of these columns have beenl totaled, the amounts are usually entered in the transverse space 37 of the journal, as shown in Figure 7. However, before the prolit and loss siate-- ment is computed, the debit and credi amounts of each of the above mentioned col unlns are preferably irausposed so that 'ihe journal can be balanced, after which such amounts are extended to Jdie lossl and in column, preferably 'at the esreme right hund margin ol the journal. .ln order Vto balance. the debit and credit amounts, ibey must be transposed 'from their respective positions in the space 37 to that shown on the lower portionrof. the journal between the transverse spaces 3'? and in which positions, it will be noted that the debit-s have been transposed to the credit` side of which the proiit .and loss "ement may readily and quickly be computed.

At present, the above operation is niecuted without the aid of a guide other than the columns into which i'he amounts are io be entered, and extreme c must, iherefore, be exercised on Jdie part ci the boole keeper or clerk in making such Lposi tions, in order to eliminare the poss e darner of inaceurately locating); the amounls in their proper columns on the journal.

It is therefore, desirable that ieans be provided whereby it will be impossible to inaccurately enter 'the debit and ereditamoun s on the journal in making; the above trans positions, so that a' novice or inexperienced person may readily and accuraiciy traue the ydebit and credit amounts and emend them to the loss and gain column and 'l'iiero ajlfl'er compute the prolit and loss statement, the only requirement being; that no errors be made in the ligures oi ihe various amounts in transposing them.

The means provided on the guide curiiain lo thus 'facilitate the computing` oi" a profit and loss statement from the journal in a minimum amount of time, and without the prevalent danger oit erringg, preferably' resides in 4die provision el? a group of apertures in the lower portion oi the curiain adjacent the lowermost pair of slots 1G, through which the debit andA credit entries are made on the journal. is shown in Fini'- ures 8 and (l, a series of slots 6, si?, 48, and 5l are arranged in lonnilgud'nal ali Aement in the lower central pox i -oi i'he curlalay and as jarticularly show n idia'ure G, are also arranged so as to be in registration with the debit and credit amounis oil the merchandise, interest and discount` and general expense columns.

Each oi the above slots iseennected with a pair of complementary sie by suitable means, inscribed or marked'on the curtain,

whereby the debit and credit amounts may iii-st be accurately transposed for balancing,r the journal, and thereafter be extended to thel loss and gain column, preparatory to computing` the prolit and loss statement. As shown in Figure G, the slot 46 has a leader or guide line 52 connecting it with a slot 53 which is connected wii'h a similar slot il by means of a leader 55, and the slot a7 is conected with a pair of slots 5G and 57 by meansof leaders 58 and 59. Similarly, the slet a8 is connectd with slots Gl and 62 by leaders G8, and G-l; the slot Ll'with slots G5 and 6G by leaders G7 and 68, and the slot 51 with slots 69 and 7l by means of similar leaders T2 and 73. A pair' ci slots 7 and 75 are also provided in the curtain beneath the above group of slots. The slot ia is prefcrably located beneath the slot 56 in alineinent with the debit side of the merchandise column. A leader 7G connects the slot ill with the slot 75 so that the amount of the inventory may be entered in the slot 74; and then accurately extended to its proper positionin the loss and gain column,l as shown` in Figure 6.

rlhus, by the employment of the abovedescribed .group of slots, it will readily be seen and understood that ailier Jvdie debit and credit entries in the merchandise, interest and discount and general expense columns have been totaled in the space 37 on the journal, and the curtain l5 has been positioned thereover as shown' in Figure (i, such amounts may readily and quickly be transposed to balance thejournal and lhcreaiter extended to the loss and Ygain columns. ln transposing;` the amounts to balance the journal the operator will be guided by the guide lines or leaders connecting the sets of complementary slots, as above-described, there by elin'iinating;- any possible danger of making an error iny locating the amounts.

r'riter the amounts have been extended to the' loss and 'grain column, the curtain may be "emoved by lifting' it ofi7 the journal after which the extended anmunts may be totaled, as shown in Figure 7. The dilierence between the two totals 'thus obtained will prove *ro the operator or lmerchant whether a proiit '111 numei ways without departing from the invention.

Having thus described my invention, what lilo l claim as new and desire to secure by Letters Patent, is: f

1. In a bookkeeping devicev for making entries `en a journal including la'journal sheet; an apertured guide curtain therefor, the apertures in ksaid curtain being arranged in pairs so that double entries may be made on the 'ournal sheet therethrough to a corresponding position over the journal Cil so that entries made therethrough Will be accurately located upon the journal sheet.

2.V In a bookkeeping device for making debit and credit entries'in a journal-including a journal sheet; a movable flexible guide member having' means thereon for accurately locating double entries onlsaid journal, and said member also having means including dual sets of apertures therein through Whi ch may be made on the journal sheet an entry.l

ol journal totals whereby a prolit and loss statement may readily be taken at any time with a minimum amount of labor.

3. In a bookkeeping device for making entries ona journal including a journal sheet; a flexible guide member having a plurality of guide slots provided therein through which debit and credit entries may be accurately located on ythe journal sheet, means for selectively moving the guide member to a predetermined position over the 'oui-nal sheet, andV said guide member also liaving means including dual sets of apertures provided therein through Which may be made `an entry on the journal sheet and.

transfer o'l:I journalftotals Vwhereby a profit and loss statement may readily and quickly be computed at any time.

4. In a bookkeeping device for making double entries including a j ournalsheet, and

means for supporting the sheet; a flexible guide-member movably arranged over and disposed adjacent to the upper surface of the journal sheet, said llexible member having elongated apertures arranged in pairs through which debit and credit entries may be made -on the journal sheet, and means for independently actuating the journal sheet and also the flexible guide member in either direction.

5. In al bookkeeping device for making double entries including a journal sheet; the combination of a casing, rolls to receive a journal sheet, a flexible guide memberalso mounted on rolls in the casing, said guide member having a plurality of elongated apertures the'positions of which determine .debit and credit entry of amounts to'bere# corded on the journal, said apertures being arranged in pairs transversely oi theguide member, and a cover for the casing having an elongated opening therein through which entries may be made through the apertures' the guide member and upon-the sheet positioned therebeneath.

G. In a bookkeeping device for makingv j ournal vdouble entriesxincluding a journal sheet, the" combination oi a casing, rolls mounted therein to receive a journal sheet, means for. supporting the tensioned portionV of the journal sheetbetvveen the rolls, a flexible guide curtain Lmounted. over the journal sheet and having its ends demountably secured'to a pair. of rolls,1 said curtain hav-V nal sheet, a cover' for the casing having an opening through `'which arecord ofeach transaction may be recorded on one-side of the journal sheet, said cover also having a transverse elongated opening exposing a portion ol the guide curtain, an index on the cover, anV index linger operatively connested to said curtain means for selectively moving said index linger into registration with a predetermined heading on the index, therebycausiiig a pair of the slots `in the curtain to be moved into alinement With the elongated openingin the cover so that debit and credit entries in ay be madev therethrough and accurately located on the journal sheet, positioned therebeneath.` p

7. In a bookkeeping device for making double entries including a movable journal sheet; the combination of a .movably mounted member having a pluralityv of spaced apertures therein'through Which entries may be made upon said journal sheet,

and means forindependently actuating the `journal sheet andthe apertured member.

8. In a bookkeeping device' for' making double entriesin a journal having headings and a debit column and a credit column under each heading; amember movably columns is thereby defined, an index to said pairs of apertures on the cover and a pointer icooperable with said index and connected ieor to said movable member whereby entries`v 'i may be selectively made.A 9. In, a bookkeeping apertured llexible guide curtain movably j device `for makingl double.k entries including a journal sheet; anv` tries therethrough on the journal sheet, and

mea-ns for selectively and independently ae- Luatmg said curtain to move a pair ot the apertures therein to a selected position over said journal sheet, thereby to accurately lo-k fate-thereon the entries to be made.

11. In a bookkeeping device for making double entries including a member having headings and a. debit column and a credit column under each heading; a movable member having` a plurality of pairs oli apertures, the apertures of each pair being disposed' to expose a portion of a selected debit and a selected credit column on the first mentioned member.

l2. In a bookkeeping device for making doubleentries in a journal entry member having heac'lings and a debit column and selected debit and a selected credit columnV on said ourn al entry member7 a slotted cover. for said movable member and journal entry member, and means for moving one member to present a pair of apertures opposite the slot whereby a. specified area of said journal entry columns is thereby defined.

In Witness whereof7 I have hereunto set my hand this 29th day ot December, 1924.

uni/vaan A. BAsKnRviLLn 

